Manchester United have reportedly failed with another bid for Everton defender Jarrad Branthwaite.
Since the end of the 2023-24 campaign, it has been widely alleged that acquiring the England international is one of United's priorities for the summer transfer window.
Branthwaite was part of a Toffees backline that recorded the fourth-best defensive record in the Premier League last season, enhancing his reputation in the process.
With Everton having been struggling financially, the initial perception had been that United may be successful with a bid that was lower than the Merseyside outfit's valuation.
However, in light of United offering barely over half of a minimum £70m asking price in the past, Everton turned down that offer and the Red Devils moved onto Bayern Munich's Matthijs de Ligt.
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Fresh offer made for Branthwaite
If reports are to be believed, United seem likely to get a deal over the line for De Ligt once Netherlands have finished participating at Euro 2024.
Nevertheless, it was alleged on Monday night that United had made another move for Branthwaite, this time offering £50m, including add-ons, for the 22-year-old.
According to transfer expert Fabrizio Romano, Everton wasted no time in rejecting United's proposal, saying no as soon as the bid was put forward.
United must now decide whether they want to further improve the terms of the deal in Everton's favour or move onto other targets.
In the short term, Everton are no longer in a position where they need to sell players having conducted sufficient business before the end of June to comply with the Premier League's Profit and Sustainability Rules.
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Branthwaite compared to Man City player
Romano adds that Everton are holding such a firm stance over Branthwaite because they have made comparisons to Manchester City's Josko Gvardiol.
Last summer, the Croatia international became the most expensive defender in history when moving to the Etihad Stadium in a £77m deal.
Although Gvardiol had more top-league and international experience at the time of his transfer, Branthwaite's possesses similar traits and has been touted as an England regular for the future.
Branthwaite also has three years remaining on his contract at Goodison Park.